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2017 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 15 - Arkansas Medical Marijuana Special Privilege Tax Act of 2017
§ 26-57-1504. Levy of tax
Universal Citation: AR Code § 26-57-1504 (2017)
A cultivation facility, dispensary, or other marijuana business shall collect and remit a special privilege tax of four percent (4%) from the gross receipts or gross proceeds derived from each sale of usable marijuana on forms and in a manner specified by the Director of the Department of Finance and Administration.
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